Estate Duty Ordinance
| Estate Duty Ordinance | |
|---|---|
| Legislative Council of Hong Kong | |
| |
| Citation | Cap. 111 |
| Enacted by | Legislative Council of Hong Kong |
| Legislative history | |
| Introduced by | Attorney General C. G. Alabaster |
| First reading | 28 January 1932 |
| Second reading | 11 February 1932 |
| Third reading | 25 February 1932 |
| Status: Current legislation | |
The Estate Duty Ordinance is one of Hong Kong ordinances. It regulates the HK estate duty which was a tax imposed on capital asset - the net value of property situated in Hong Kong at the date of the taxpayer's death. It is chargeable irrespective of whether the deceased was a resident of Hong Kong.